On 2 February 2023, Portugal published Notice No. 4/2023 in the Official Gazette, announcing that the income tax treaty with Timor-Leste entered into force on 12 October 2022. The treaty, signed 27 September 2011, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Portuguese personal and corporate income taxes and surtaxes on corporate income. It covers Tim…